VAT with importation of goods from the EU

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The EU is a common market and identical VAT rules apply in all member states, except for certain areas outside the EU tax area.

Read more about areas outside the EU tax area, on Swedish Customs’ website

Purchase of goods from other EU countries

You can purchase goods without paying VAT if:

  • the seller is registered for VAT in another EU country
  • you provide your VAT number to the seller, who in turn states both their and your own VAT number on the invoice
  • the goods are transported from one EU country to another.

When you purchase goods VAT-free, you will need to calculate the VAT on the value of the goods and report it to the Swedish Tax Agency via your VAT return. The Swedish Tax Agency’s VAT Guide to trading in goods with other countries provides you an overview of what applies with the purchase of goods from other EU countries.

Read the Swedish Tax Agency’s VAT Guide, on the Swedish Tax Agency’s website (in Swedish)

On the Swedish Tax Agency’s website, you can find more information about goods importation from EU countries and what applies if:

  • the seller has wrongly charged VAT
  • the seller is not VAT registered
  • you are the intermediary in a tripartite trade.

Read more about the importation of goods from EU countries, on the Swedish Tax Agency’s website (in Swedish)

Importation of goods from areas in the EU that do not belong to the EU’s tax area
Not all parts of the EU are included in the EU’s tax area. If you purchase goods from a company established in such an area, you will pay import VAT according to the VAT rules applicable to imports from non-EU countries.

Read more about import of goods from non-EU countries

The Swedish Tax Agency’s Tax Information Service

The Tax Information Line at the Swedish Tax Agency responds to all types of tax issues. The telephone number is 0771-567 567. When phoning from abroad, the telephone number is + 46 8 564 851 60.

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Responsible: Swedish Agency for Economic and Regional Growth

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